SB 1 Connecticut Senate · 2026 Regular Session

AN ACT MAKING ADJUSTMENTS TO THE STATE BUDGET FOR THE BIENNIUM ENDING JUNE 30, 2027, MAKING DEFICIENCY APPROPRIATIONS FOR THE FISCAL YEAR ENDING JUNE 30, 2026, AUTHORIZING AND ADJUSTING BONDS OF THE STATE AND CONCERNING PROVISIONS RELATING TO REVENUE, SCHOOL CONSTRUCTION AND OTHER ITEMS TO IMPLEMENT THE STATE BUDGET.

This bill removes sales tax on clothing under $100, school supplies, and appliances, and eliminates a 1% tax on meals sold by grocery stores. It creates new tax credits for homeowners (increasing the existing credit), caregivers of elderly or disabled family members, and renters earning $75,000 or less for primary residence costs. These changes directly lower tax burdens for Connecticut residents, particularly lower- and middle-income households. The bill modifies sales tax rules and expands income tax credits to improve affordability.

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

Mar 2026

Senate Passage

May 2026

House Passage

May 2026

Signed into Law

May 2026

Introduced Feb 4, 2026 Signed May 26, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Proposed Bill → Committee Bill · 5 edits

MODERATE

The bill was amended to clarify tax exemptions and credits. It adds specific items like clothing under $100, school supplies, and energy-efficient appliances to sales tax exemptions. It also redefines what counts as a 'meal' for sales tax purposes to exclude certain grocery store items while taxing others. Additionally, it updates the amount of a personal income tax credit for elderly or disabled taxpayers to $400 starting in 2027 and expands a new credit for family caregivers to cover various care-related expenses.

Scope change

The bill's scope expanded to include specific categories of goods for sales tax exemption and new categories of expenses for a caregiver tax credit, while refining the definition of taxable meals.

ELIGIBILITY

Added sales tax exemptions for clothing and footwear under $100, nonelectronic school supplies, and residential energy-efficient appliances.

Created a new tax credit for family caregivers covering expenses like home modifications, medical equipment, and hiring care providers.

DEFINITION

Redefined 'food products' and 'meals' to clarify which grocery store items are taxable and which are exempt.

FISCAL

Increased the maximum personal income tax credit for elderly or disabled taxpayers from $300 to $400 for tax years starting in 2027.

TIMELINE

Set specific effective dates for the new sales tax exemptions (July 1, 2026) and tax credit changes (January 1, 2027).

Floor votes · Senate May 2, 2026 · House May 2, 2026

How they voted

30–6

Passed

Total votes 36

May 2, 2026

D Democratic25

25 Yea

100% Yea

R Republican11

5 Yea 6 Nay

54% Nay

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 26, 2026

Signed into law

SIGNED BY GOVERNOR

upper

May 2, 2026

Lower · Passed

HOUSE PASSED, SEN. AMEND. SCH. A

lower

May 2, 2026

Lower · Passed

HOUSE ADOPTED SEN. AMEND. SCH. A

lower

May 2, 2026

Amended

HOUSE REJECTED HOUSE AMEND. SCH. B

lower

May 2, 2026

Amended

HOUSE REJECTED HOUSE AMEND. SCH. A

lower

May 2, 2026

Upper · Passed

SEN. PASSED, SEN. AMEND. SCH. A

upper

May 2, 2026

Amended

SEN. REJ. SEN. AMEND. SCH. B

upper

May 2, 2026

Upper · Passed

SEN. ADOPTED SEN. AMEND. SCH. A

upper

Mar 30, 2026

Upper · Passed

Joint Favorable

upper

Mar 20, 2026

Committee

REF. TO JOINT COMM. ON Finance, Revenue and Bonding

upper

Mar 19, 2026

Upper · Passed

DRAFTED BY COMMITTEE

upper

Feb 4, 2026

Committee

REF. TO JOINT COMM. ON Finance, Revenue and Bonding

upper

58 primary · 0 co-sponsors

Sponsors

Role

Legislator

Party

State

District